Selected transactions for Dianne Burke Company during its first month in business are presented below. Sept. 1 Invested $10,000 cash in the business. 5 Purchased equipment for $12,000, paying $4,000 in cash and the balance on account. 25 Paid $3,000 cash on balance owed for equipment. 30 Withdrew $700 cash for personal use. -16 Burke's chart of accounts shows No. 101 Cash, No. 157 Equipment, No. 201 Accounts Payable, No. 301 Owner's Capital, and No. 306 Owner's Drawings. Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter O for the amounts) Date Account Titles and Explanation Debit Sept. 1 Cash 10000 Owner's Capital Sept. 5 Equipment 12000 Accounts Payable Equipment Sept. 25 v Accounts Payable 3000 Equipment Sept. 30 v Owner's Drawings 700 Owner's Drawings Credit 10000 400x 8000 3000 700 Post the transactions using the three-column format. (Post the entries into ledger in the order presented in the previous part.) Cash Date Explanation Ref Debit Equipment < J1 J1 J1 01 Credit Balance No. 101 No. 157 Date Explanation Ref Debit Credit Balance 01 Accounts Payable No. 201 Date Explanation Ref Debit Credit Balance J1 J1 Owner's Capital No. 301 Date Explanation Ref Debit Credit Balance 31 Owner's Drawings No. 306 Date Explanation Ref Debit Credit Balance J1